The LVT is this but... more. The idea of a full land-value tax is based on a principle related to universal basic income. In both cases, the argument is that by applying the tax/income to every stakeholder indiscriminately, it removes bureaucratic complexity and motivation to "cheat" the system.
Since the effect is the same no matter what, we don't need a huge statute listing what does and does not apply as X.
> The idea of a full land-value tax is based on a principle related to universal basic income.
And tangentially: seeking a minimal state that exists solely to collect LVT (and possibly Pigovian and severance taxes) and distribute the proceeds evenly as UBI is the basic idea around geolibertarianism.
Since the effect is the same no matter what, we don't need a huge statute listing what does and does not apply as X.